MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 12th January, 2021
S.O. 117(E).—In exercise of the powers conferred by sub-section (2A) of section 274 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__
1. Short title and commencement.––(1) This Scheme may be called the Faceless Penalty Scheme, 2021.
(2) It shall come into force on the date of its publication in the Official Gazette.
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